Michael Knoll is an insightful commentator on how income tax laws affect business and investment decisions and a creative proponent of how those laws could be redesigned. Much of his recent research involves the application of finance principles to questions of international tax policy, especially the connection between taxation and competitiveness. Professor Knoll’s recent research includes writings on sovereign wealth funds, private equity, international tax arbitrage, and the impact of the corporate income tax on the competitiveness of the U.S. auto industry.
JD, University of Chicago, 1984; PhD Economics, University of Chicago, 1983
Theodore K. Warner Professor of Law & Professor of Real Estate; Co-Director, Center for Tax Law and Policy
Co-Director, Center for Tax Law and Policy
Michael S. Knoll (2012). The Connection between Competitiveness and International Taxation, Tax Law Review, 65, 349.
Michael S. Knoll, Ruth Mason (2012). What is Tax Discrimination?, Yale Law Journal, 121, 1014.
Michael S. Knoll (2011). Reconsidering International Tax Neutrality, Tax Law Review, 64, 99.
Michael S. Knoll, Daniel M. G. Raff (2011). A Comprehensive Theory of Deal Structure: Understanding How Transactional Structure Creates Value, Texas Law Review, 89.
Michael S. Knoll (2010). The Corporate Income Tax and the Competitiveness of U.S. Industries, Tax Law Review, 63, 771.